Browse as ListSearch Within- Section 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests
- Section 1.7520-2 - Valuation of charitable interests
- Section 1.7520-3 - Limitation on the application of section 7520
- Section 1.7520-4 - Transitional rules
- Section 1.7701-1 - Definitions; spouse, husband and wife, husband, wife, marriage
- Section 1.7702-0 - Table of contents
- Section 1.7702-2 - Attained age of the insured under a life insurance contract
- Section 1.7702B-1 - Consumer protection provisions
- Section 1.7702B-2 - Special rules for pre-1997 long-term care insurance contracts
- Section 1.7703-1 - Determination of marital status
- Section 1.7704-1 - Publicly traded partnerships
- Section 1.7704-2 - Transition provisions
- Section 1.7704-3 - Qualifying income
- Section 1.7704-4 - Qualifying income-mineral and natural resources
- Section 1.7872-1 - 1.7872-4 - Reserved
- Section 1.7872-5 - Exempted loans
- Section 1.7872-5T - Exempted loans (temporary)
- Section 1.7872-15 - Split-dollar loans
- Section 1.7872-16 - Loans to an exchange facilitator under Section 1.468B-6
- Section 1.7874-1 - Disregard of affiliate-owned stock
- Section 1.7874-2 - Surrogate foreign corporation
- Section 1.7874-3 - Substantial business activities
- Section 1.7874-4 - Disregard of certain stock related to the domestic entity acquisition
- Section 1.7874-5 - Effect of certain transfers of stock related to the acquisition
- Section 1.7874-6 - Stock transferred by members of the EAG
- Section 1.7874-7 - Disregard of certain stock attributable to passive assets
- Section 1.7874-8 - Disregard of certain stock attributable to serial acquisitions
- Section 1.7874-9 - Disregard of certain stock in third-country transactions
- Section 1.7874-10 - Disregard of certain distributions
- Section 1.7874-11 - Rules regarding inversion gain
- Section 1.7874-12 - Definitions
- Section 1.9000-1 - Statutory provisions
- Section 1.9000-2 - Effect of repeal in general
- Section 1.9000-3 - Requirement of statement showing increase in tax liability
- Section 1.9000-4 - Form and content of statement
- Section 1.9000-5 - Effect of filing statement
- Section 1.9000-6 - Provisions for the waiver of interest
- Section 1.9000-7 - Provisions for estimated tax
- Section 1.9000-8 - Extension of time for making certain payments
- Section 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958
- Section 1.9001-1 - Change from retirement to straight-line method of computing depreciation
- Section 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date
- Section 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date
- Section 1.9001-4 - Adjustments required in computing excess-profits credit
- Section 1.9002-1 - Purpose, applicability, and definitions
- Section 1.9002-2 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply
- Section 1.9002-3 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply
- Section 1.9002-4 - Election to pay net increase in tax in installments
- Section 1.9002-5 - Special rules relating to interest
- Section 1.9002-6 - Acquiring corporation
- Section 1.9002-7 - Statute of limitations
- Section 1.9002-8 - Manner of exercising elections
- Section 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124)
- Section 1.9003-1 - Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years
- Section 1.9003-2 - Effect of election
- Section 1.9003-3 - Statutes of limitation
- Section 1.9003-4 - Manner of exercising election
- Section 1.9003 - Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017)
- Section 1.9003-5 - Terms; applicability of other laws
- Section 1.9004-1 - Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale
- Section 1.9004-2 - Effect of election
- Section 1.9004-3 - Statutes of limitation
- Section 1.9004-4 - Manner of exercising election
- Section 1.9004-5 - Terms; applicability of other laws
- Section 1.9004 - Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674)
- Section 1.9005-1 - Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products
- Section 1.9005-2 - Effect of election
- Section 1.9005 - Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683)
- Section 1.9005-3 - Statutes of limitation
- Section 1.9005-4 - Manner of exercising election
- Section 1.9005-5 - Terms; applicability of other laws
- Section 1.7701(l)-0 - Table of contents
- Section 1.7701(l)-1 - Conduit financing arrangements
- Section 1.7701(l)-3 - Recharacterizing financing arrangements involving fast-pay stock
- Section 1.7701(l)-4 - Rules regarding inversion transactions